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The 2025 Florida Statutes
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F.S. 320.15320.15 Refund of license tax.—(1) Any resident owner of a motor vehicle or mobile home that has been destroyed or permanently removed from the state shall, upon application to the department and surrender of the license plate or mobile home sticker issued for such vehicle, be entitled to a credit to apply to registration of any other vehicle in the name of the owner, if the amount is $3 or more, for the unexpired period of the license. However, if the license plate surrendered is a “for-hire” license plate, the amount of credit may not be more than one-half of the annual license tax amount. A credit is not valid after the expiration date of the license plate which is current on the date of the credit, as provided in s. 320.07. (2) A motor vehicle registrant or mobile home owner who has renewed a motor vehicle registration during the advance renewal period pursuant to s. 320.071 and who surrenders the license plate for the vehicle before the end of the renewal period may apply for a refund of the license taxes assessed in s. 320.08. History.—s. 6, ch. 7275, 1917; s. 1, ch. 7737, 1918; RGS 1011; s. 5, ch. 8410, 1921; s. 3, ch. 10182, 1925; CGL 1285; s. 3, ch. 15625, 1931; s. 3, ch. 16085, 1933; s. 1, ch. 59-266; s. 6, ch. 65-190; s. 1, ch. 65-465; ss. 24, 35, ch. 69-106; s. 3, ch. 78-186; s. 40, ch. 83-318; s. 53, ch. 85-180; s. 12, ch. 88-306; s. 115, ch. 90-136; s. 10, ch. 90-329; s. 2, ch. 2012-110; s. 41, ch. 2012-181.
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Annotations, Discussions, Cases:
Cases Citing Statute 320.15
Total Results: 13
426 So. 2d 74
District Court of Appeal of Florida | Filed: Feb 4, 1983 | Docket: 1683701
Cited 12 times | Published
not owners of the land within the meaning of section 320.015, Florida Statutes (1981), thereby holding that
779 So. 2d 651, 2001 WL 256189
District Court of Appeal of Florida | Filed: Mar 16, 2001 | Docket: 1521076
Cited 3 times | Published
1(b). However, we must consider the effect of section 320.015(1), Florida Statutes (1996) that provides:
566 So. 2d 841, 1990 Fla. App. LEXIS 6462, 1990 WL 123116
District Court of Appeal of Florida | Filed: Aug 24, 1990 | Docket: 1529195
Cited 3 times | Published
although appellant recognizes the language in Section 320.015(1), Florida Statutes,[1] pertaining to the
529 So. 2d 360, 1988 WL 82674
District Court of Appeal of Florida | Filed: Aug 10, 1988 | Docket: 1440923
Cited 3 times | Published
"as defined by law." The law, by virtue of section 320.015(1), Florida Statutes (1987), takes mobile homes
District Court of Appeal of Florida | Filed: Sep 14, 2022 | Docket: 65346490
Published
21st Mortgage draws our attention to Section 320.015(2),
Florida Statutes (“Taxation of mobile homes”)
District Court of Appeal of Florida | Filed: Jul 29, 2020 | Docket: 17391450
Published
debt remains outstanding. § 320.015(1),
(2), Fla. Stat. (2013). Section 320.015 provides as follows:
948 So. 2d 1033, 2007 Fla. App. LEXIS 2591, 2007 WL 542742
District Court of Appeal of Florida | Filed: Feb 23, 2007 | Docket: 1792816
Published
presumed to be tangible personal property.
Section 320.015, Florida Statutes (2004), also addresses whether
Florida Attorney General Reports | Filed: Oct 27, 2004 | Docket: 3258481
Published
is classified and taxed as real property.9 Section 320.015(1), Florida Statutes, provides that a mobile
588 So. 2d 299, 1991 Fla. App. LEXIS 10945, 1991 WL 224955
District Court of Appeal of Florida | Filed: Nov 1, 1991 | Docket: 64662710
Published
the realty.” A similar provision is found in section 320.015(1), Florida Statutes, pertaining to taxation
Florida Attorney General Reports | Filed: Oct 14, 1982 | Docket: 3257456
Published
realty or personalty in any particular case.
Section 320.015, F.S., provides in pertinent part that `[a]
Florida Attorney General Reports | Filed: Jun 3, 1975 | Docket: 3257011
Published
valorem taxation. . . . (Emphasis supplied.) Section 320.015, F.S., provides in pertinent part as follows:
Florida Attorney General Reports | Filed: May 13, 1974 | Docket: 3257143
Published
the real property roll the following year. Section 320.015, F.S., expressly provides that mobile homes
Florida Attorney General Reports | Filed: Apr 26, 1974 | Docket: 3258742
Published
real property. . . ." (Emphasis supplied.)
Section 320.015, F.S. 1971, was amended by s. 2, Ch. 72-339
